Biotechnológia – bachelor (full-time, attendance method), 3. semester Chemical Engineering – bachelor (full-time, attendance method), 5. semester Chemistry, Medical Chemistry and Chemical Materials – bachelor (full-time, attendance method), 5. semester Potraviny, výživa, kozmetika – bachelor (full-time, attendance method), 5. semester Automation, Information Engineering and Management in Chemistry and Food Industry – bachelor (full-time, attendance method), 3. semester
Level of study:
Prerequisites for registration:
Students will write 2 tests during the semester. Students will successfully pass the tests if the earn at least 26 points. Students will get credits for the course if they successfully pass the written tests.
Learning outcomes of the course unit:
The listener has knowledge about the subject of the tax system. He obtains basic information about managing public finances and implications of tax laws on the business decisions of tax subjects. He is able to work with the paragraph version of Slovak tax laws and apply tax regulations in solving practical tax problems, filling in and interpreting tax declarations.
The concept of tax, functions of taxes in fiscal governmental politics
Classification of taxes
Secondary tax elements
Tax system in Slovak republic
Value added tax
Recommended or required reading:
HRČKA, Š. Daňové zákony 2014. Bratislava: Perex a.s. , 2014.
ĎURANA, R. Taxation in Europe 2013. Bratislava: IREF, 2013.
LENÁRTOVÁ, G. Daňové systémy. Bratislava : Ekonóm, 2004. 264 p. ISBN 80-225-1742-9.
BARAN, D. Kapitálový trh a podnikové financie. Bratislava: STU, 2003.
HARUMOVÁ, A. Dane v teórii a v praxi. Bratislava: IURA EDITION, 2002.
Institute of Information Engineering, Automation and Mathematics was established in 1.1.2006 from two departments: Department of Information Engineering and Process Control and Department of Mathematics.